Articles 2025

This is the second installment of the OBA Tax Section's Q&A series with women lawyers in tax. The objective of this series is to give insight into the tax law career possibilities and practice areas that women can have, to give advice to junior tax lawyers or students who may be considering tax, and to shine the spotlight on women leaders in the tax profession. In this quarter, we feature Laura White, a retired partner from Borden Ladner Gervais LLP.

Both the TCC and the FCA agreed with the basic proposition that a duly executed settlement agreement between the CRA and a taxpayer must be adhered to by the parties. The CRA was unable to resile from their settlement.

The process for tax remission can be celebrated for its flexibility in addressing unforeseen circumstances that affect specific taxpayers. Making a request for remission should not be overlooked on the appropriate facts.

On December 5, 2019, the Supreme Court of Canada dismissed the taxpayer’s leave to appeal in Van Steenis v Canada, 2019 FCA 107, an interest deductibility case where the taxpayer borrowed money to purchase mutual fund units, which he did not dispose of, but used returns of capital from those units for personal purchases.

This article discusses the proposed amendments to the employee life and health trust regime in the Income Tax Act, introduced on May 27, 2019. The changes to the current regime are outlined, as well as the proposed new rules to facilitate conversions of health and welfare trusts into employee life and health trusts

The FCA clarifies that section 16.2 of the Tax Court of Canada Act does not prohibit partners from continuing appeals on issues that were raised but discontinued by the partnership.

This is the first installment of the OBA Tax Section's Q&A series with women lawyers in tax. The objective of this series is to give insight into the tax law career possibilities and practice areas that women can have, to give advice to junior tax lawyers or students who may be considering tax, and to shine the spotlight on women leaders in the tax profession. In this quarter we feature a Q&A with Kathleen Penny, a well-regarded and brilliant partner at Blake, Cassels & Graydon LLP.

In Kufsky v. The Queen, the Tax Court of Canada upheld a section 160 tax assessment of a shareholder who received a dividend from a non-arm’s length corporation. This article provides an overview of the case’s key facts and the Court’s decision.

After several years of advocacy on the part of the OBA, the Law Society of Ontario has introduced a Certified Specialist Program for Taxation Law. Read more about the announcement of this prestigious new Certified Specialist Program, the four potential routes to certification for tax lawyers, and where to find more information on becoming a Certified Specialist in Taxation Law.

This article summarizes the proposed changes to the employee stock option rules, introduced in Budget 2019. It will outline the current legislative scheme in the Income Tax Act (the “Act”), discuss the proposed changes including an example to demonstrate the application of the proposals, and recap the CBA/CPA Canada Joint Committee on Taxation’s related submissions.